The Basic Information section contains Michigan-specific questions and elections that may affect your exemptions, tax calculations, credits, filing requirements, and refund processing.
Most personal information is automatically transferred from the federal return. Use this section to enter additional information required by the Michigan return.
Program Entry
Michigan Return → Basic Information
School District
Select the School District in Which You Live
Michigan requires taxpayers to identify the school district where they reside.
This information is used by the Michigan Department of Treasury for state reporting purposes and may affect certain local tax calculations.
Blind, Disabled, or Totally and Permanently Disabled Exemptions
Taxpayer
Indicate whether the taxpayer is:
- Blind;
- Deaf;
- Disabled; or
- Totally and permanently disabled.
Michigan provides additional exemption amounts for qualifying individuals.
Note: If the taxpayer reached age 66 by February 28 of the tax year, the taxpayer generally may not claim both the senior exemption and the totally and permanently disabled exemption.
Spouse
If filing a joint return, indicate whether the spouse meets any of the qualifying conditions above.
For additional information about the Michigan's Special Exemptions please see our article here.
Dependents Qualifying for Additional Exemptions
Number of Qualifying Dependents
Enter the number of dependents listed on the return who qualify for Michigan's special exemption.
Additional exemptions may be available for qualifying dependents.
Qualified Disabled Veterans
Number of Qualified Disabled Veterans
Enter the number of qualified disabled veterans included on the return.
Michigan allows an additional exemption for qualifying disabled veterans.
Certificates of Stillbirth
Number of Certificates of Stillbirth from MDHHS
Michigan allows an exemption for a qualifying stillbirth that has been issued a Certificate of Stillbirth by the Michigan Department of Health and Human Services (MDHHS).
Enter the number of qualifying certificates.
State Campaign Fund
Contribution to the State Campaign Fund
- Michigan taxpayers may choose to contribute to the Michigan State Campaign Fund.
- The State Campaign Fund supports public financing of political campaigns.
- For a joint return, a separate election can be made for either the taxpayer or spouse.
- Choosing to contribute does not increase your tax or reduce your refund.
Farming, Fishing, or Seafaring Income
Was 2/3 of Your Income From Farming, Fishing, or Seafaring?
Indicate whether at least two-thirds of your income was derived from:
- Farming
- Fishing
- Seafaring activities
This information may affect estimated tax requirements and underpayment penalty calculations.
Digital Asset Activity
Digital Asset Question
Michigan asks whether during the tax year you:
- Received digital assets as payment for property or services;
- Received digital assets as a reward or award;
- Sold digital assets; or
- Otherwise disposed of a digital asset.
Digital assets generally include cryptocurrency and other virtual currencies.
Answer this question based on your activity during the tax year.
Special Notes
Special Notes
Use this field to enter any special notes or explanations that may be required for the Michigan return.
This field is typically used only in limited situations where additional clarification is needed.
Unitary Calculation Attachment
Attach PDF(s) Copy of Your Unitary Calculation(s)
If you are reporting combined apportionment or unitary business information, Michigan requires a separate schedule showing the computation.
Use this section to attach the required PDF documentation.
How Does This Affect My Return?
Information entered in the Basic Information section may affect:
- Michigan exemptions
- Special exemptions and deductions
- Additional credits
- Estimated tax calculations
- Campaign fund elections
- Michigan reporting requirements
Notes
- Most personal information is automatically transferred from the federal return.
- Additional exemptions may be available for qualifying disabled individuals, disabled veterans, dependents, and stillbirth certificates.
- Cryptocurrency and digital asset transactions should be reported accurately.
- Keep supporting documentation for any exemption claimed on the Michigan return.
- If a unitary calculation is required, attach all supporting schedules and calculations with the return.